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TMI Blog2019 (1) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. - Excise Appeal No. 53570 of 2018 - A/53522/2018-EX[DB] - Dated:- 13-12-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Shri O.P. Agarwal, C.A. for the appellant. Shri R.K. Mishra, Authorized Representative (DR) for the Respondent. ORDER Per. C.L. Mahar :- The brief facts of the matter are that the appellant is engaged in manufacture of SS Pipes, SS Circles and Sheets falling under Central Excise Tariff Heading 73 and 72 of the 1st Schedule. During the course of the audit of the appellant the Department has noticed that the appellant have received investment subsidy amounting to ₹ 15,97,279/- against various entitlement certificates which were issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated vide order dated 30th January, 2017 by the learned Assistant Commissioner under which the above-mentioned charges of the show cause notice have been confirmed. The appellant have preferred an appeal against the above-mentioned order of the learned Assistant Commissioner and learned Commissioner (Appeals) vide his order dated 06/08/2018 have confirmed the order of lower Adjudicating Authority. The appellants are before us against the above-mentioned order-in-appeal. 2. We have heard both the sides. The matter is no longer res-integra as on the similar facts, various decisions have been passed by this Tribunal, wherein it has been held that there is no justification for inclusion of the subsidy used for the payment of VAT amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the above case has distinguished the decision of the Hon ble Supreme Court in the case of Super Synotex India Limited reported as 2014-301-ELT- 273 (SC). 6. The Ld. DR justified the impugned orders. He relied on the decision of the Apex Court in the Super Synotex case (Supra). He argued that with effect from 1/7/2000 assessee was bound to pay excise duty on the amount retained by them out of what was collected by them as VAT. He also added that in the present case the Rajasthan Government has refunded to the appellants a part of the VAT paid which is required to be included in the assessable value. 7. We have heard both sides at length and perused the appeal record. As out lined above, the appellants are covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Ltd. case, the assesse had opted for remission of tax scheme under which a portion of the VAT paid was remitted back to the assessee. The Tribunal held that such subsidy amounts are not required to the included in the transaction value. 9. In the present case we know that for the initial period the assessees are required to remit the VAT recovered by them at the time of sale of the goods manufactured. A part of such VAT is given back to them in the form of subsidy in Challan 37 B. Such Challans are as good as cash but can be used only for payment of VAT in the subsequent period. In terms of the scheme of the Government of Rajasthan payment of VAT using such Challan are considered legal payments of tax. In view of the above, Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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